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    <title>2020 (10) TMI 954 - KERALA HIGH COURT</title>
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    <description>Writ interference under Article 226 is not warranted where the record shows that the assessee was called upon to respond and an authorised representative participated, as a bare allegation of denial of hearing will not establish breach of natural justice. The assessment order was also appealable under the statutory appellate remedy, so the High Court declined to entertain the writ challenge and left the petitioner to pursue that remedy. Interference is reserved for cases showing a prima facie jurisdictional error or a clear violation of natural justice.</description>
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      <description>Writ interference under Article 226 is not warranted where the record shows that the assessee was called upon to respond and an authorised representative participated, as a bare allegation of denial of hearing will not establish breach of natural justice. The assessment order was also appealable under the statutory appellate remedy, so the High Court declined to entertain the writ challenge and left the petitioner to pursue that remedy. Interference is reserved for cases showing a prima facie jurisdictional error or a clear violation of natural justice.</description>
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